News & Analysis as of

Reporting Requirements

Applying Overpayments of Tax to Tax and the Offshore Penalty in the OVDP Program

by Charles (Chuck) Rubin on

The OVDP program allows taxpayers to remedy deficient disclosure filings relating to offshore accounts for a fixed penalty amount. As part of the program, taxpayers must file either original or amended tax returns which...more

Transparency Initiatives in the Extractive Sector: ESTMA Reporting Deadline Approaching in Canada and Setbacks in the United...

by Bennett Jones LLP on

The May 30, 2017, reporting deadline under the Extractive Sector Transparency Measures Act (ESTMA) is fast approaching. This annual reporting deadline under ESTMA applies to entities that...more

OSHA Delays Deadline for Electronic Submission of Injury and Illness Logs

The Occupational Safety and Health Administration (OSHA) has announced that it will extend the July 1, 2017 deadline for electronic submission of employers’ injury and illness logs. The agency has added a statement to its...more

OSHA E-Filing Rule on Hold

by Barley Snyder on

The U.S. Department of Labor Occupational Safety and Health Administration (OSHA) on Wednesday suspended a recent rule change requiring companies to electronically report their injury and illness records. The rule, which took...more

OSHA to Extend Deadline for Electronic Submission of Injury and Illness Summaries

by Sherman & Howard L.L.C. on

OSHA has announced that it “intends to propose extending the July 1, 2017 deadline” for the first phase of its rule requiring the electronic submission of injury and illness records. ...more

Tax administrations prepare for automatic exchange of CbC reports - are you ready? Three takeaways

by DLA Piper on

OECD announced that another important step has been taken to implement country-by-country (CbC) reporting requirements, as signatories to the Multilateral Competent Authority Agreement on the Exchange of CbC Reports (the CbC...more

OSHA Extends Deadline for Electronically Submitting Worker Injury and Illness Records

by Ruder Ware on

The Occupational Safety and Health Administration (OSHA) announced on May 17, 2017 that the deadline for employers with 250 and more employees to electronically submit information from their 2016 Form 300A to OSHA is being...more

CMS Releases the Proposed Part D DIR Reporting Requirements for 2016

Yesterday, CMS released the Proposed Part D DIR (Direct and Indirect Remuneration) Reporting Requirements for 2016 and postponed the 2016 DIR Reporting deadline....more

Breaking News: OSHA Proposes to Delay Electronic Submission of Injury and Illness Records

by Seyfarth Shaw LLP on

Seyfarth Synopsis: OSHA has announced that it will be proposing a delay to the July 1, 2017 deadline for certain employers to electronically file injury and illness data....more

US Banks wanting to be ahead of the FATCA game must master international tax compliance

by Foodman CPAs & Advisors on

The terms FDAP (Fixed, Determinable Annual and Periodical Income) and ECI (Effectively Connected Income) are expansive terms. They are the backbone behind the tax withholding, and reporting requirements imposed on US Banks...more

The Pricing of Patented Drugs in Canada: Stakeholder Consultation Period Open Until June 28, 2017

by Smart & Biggar on

The Patented Medicine Prices Review Board (PMPRB) regulates the price of patented medicines in Canada by determining whether a price is excessive. The Board is revisiting its approach to pricing, and has now released a...more

D.C. Circuit Strikes Down CERCLA Reporting Exemptions for Animal Feeding Operations

by Williams Mullen on

The United States Court of Appeals for the District of Columbia Circuit has invalidated EPA’s 2008 rule exempting animal feeding operations (AFOs) from certain federal, state and local hazardous substance reporting...more

What to Know About Increased AIFMD Reporting Requirements in the UK

by Proskauer Rose LLP on

On 29 June 2017, changes to the UK’s Financial Conduct Authority’s rules and guidance on Annex IV reporting under the Alternative Investment Fund Managers Directive (AIFMD) will come into effect....more

Revocation of Enrollment in the Medicare Program- A Powerful Weapon in Medicare’s Arsenal

by Burr & Forman on

In 2014, CMS issued a final rule related to 42 CFR 424.535, which gave CMS expanded authority to impose penalties on providers. Although the rule is several years old, the first version published in 2006, the rule has been...more

MiFID II / MiFIR Update – May 2017

by White & Case LLP on

Reporting Obligation (Article 26 of MiFIR / RTS 22) - 28 July 2016 – European Commission adopted Delegated Regulation supplementing Regulation (EU) No 600/2014 of the European Parliament and of the Council with...more

Priorités de l’AMF dans le cadre de la revue d’EMIR

This alert examines the priorities of the AMF (French SEC) regarding the amended EMIR regulation. Please see full Publication below for more information. ...more

Projet de règlement de la Commission européenne modifiant le règlement 648/2012 dit « règlement EMIR »

This alert examines the draft Commission Regulation amending Regulation 648/2012 aka « EMIR Regulation » and Communication from the Commission to the EU Parliament and Council as well as to the European Central...more

The Financial CHOICE Act, now closer to passage, would significantly impact the mortgage industry

by Ballard Spahr LLP on

On May 4 H.R. 10, the Financial CHOICE Act (the Act) introduced by House Financial Services Committee Chairman Jeb Hensarling, R-Texas, obtained enough votes to move the bill on to the House of Representatives floor.  The Act...more

Global Employee Equity at a glance: Australia

by White & Case LLP on

Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where...more

Global Employee Equity at a glance: Belgium

by White & Case LLP on

Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where...more

Global Employee Equity at a glance: Brazil

by White & Case LLP on

Stock Option Plans: Employment - Labor Concerns - There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where...more

SEC Hints that Enforcement Actions on Lax Cybersecurity Might Be Coming

by Nossaman LLP on

With the confirmation of Jay Clayton as the Chair of the Securities and Exchange Commission, comments made last month by the Acting Enforcement Director, Stephanie Avakian, regarding the importance of accurate reporting in...more

Appeals Court Decision Requires Air Emissions Reporting for Animal Waste

by Jackson Walker on

On April 11, 2017, the U.S. Court of Appeals for the D. C. Circuit vacated a 2008 EPA rule, which had exempted certain agricultural operations from federal air emission reporting requirements...more

Could Your OSHA 300 Logs Lead to a Chemical National Emphasis Program Inspection?

An appeal pending before the 11th Circuit Court of Appeals (U.S. v. Mar-Jac Poultry, Inc., No. 16-17745, 11th Cir.) reveals a novel approach the federal Occupational Safety and Health Administration (OSHA) is taking to expand...more

European Commission Adopts Proposal to Amend EMIR

On 4 May 2017, the European Commission (the “Commission”) adopted a proposal for a Regulation amending Regulation (EU) No 648/2012 (“EMIR”) as regards the clearing obligation, the suspension of the clearing obligation, the...more

2,840 Results
|
View per page
Page: of 114
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
Feedback? Tell us what you think of the new jdsupra.com!